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In the case of Commercial and Industrial Construction and Construction of Complex services, abatement in value of services provided for. Whether such abatement in value is available for computing taxable value of services?

abatement Case Commercial complex computing Construction industrial provided Services value
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In the case of Commercial and Industrial Construction and Construction of Complex services, abatement in value of services provided for. Whether such abatement in value is available for computing taxable value of services?

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Circular No. 29 dt. 22-6-2010 provides for abatement in value in respect of only two services viz. Commercial and Industrial Construction and Construction of Complex. In view of this, there is no question of abatement in value.

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